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    <title>2018 (6) TMI 993 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the impugned order due to the time-barred nature of the show cause notice. The judgment emphasized the absence of suppression of facts or intent to evade duty by the appellant, leading to the conclusion that the demand was beyond the extended period for invoking such notices. The decision underscored the significance of transparent disclosure and consistent declarations by the appellant in determining the time-barred status of the demand.</description>
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      <description>The Tribunal ruled in favor of the appellant, setting aside the impugned order due to the time-barred nature of the show cause notice. The judgment emphasized the absence of suppression of facts or intent to evade duty by the appellant, leading to the conclusion that the demand was beyond the extended period for invoking such notices. The decision underscored the significance of transparent disclosure and consistent declarations by the appellant in determining the time-barred status of the demand.</description>
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